中国会计学会会计理论与会计准则研究小组1989年1月在上海举行第一次会议,提出了三大类研究课题。在第二大类的基本会计准则中,有权责发生制准则和收入与费用配比准则。关于这两条准则的作用和关系,国内外学者有不同的看法。笔者试图通过对两准则在会计核算中的作用剖析,回答两准则的关系问题。一、收入与费用配比准则及其表现在本世纪30年代的美国,胜份公司在经济生活中扮演重要角色。企业产权结构日趋分散 China Accounting Society Accounting Theory and Accounting Standards Research Group held its first meeting in Shanghai in January 1989 and put forward three major research topics. In the second category of basic accounting standards, there is the power and responsibility system for generating revenue and cost allocation criteria. Regarding the role and relationship of these two guidelines, scholars at home and abroad have different views. The author attempts to analyze the role of the two guidelines in accounting and answer the question of the relationship between the two guidelines. First, the income and cost matching criteria and its performance In the United States in the 1930s, Winning companies play an important role in economic life. Enterprise property rights structure is gradually dispersed